The IPSASB’s conceptual framework and views on selected national frameworks

Susana Jorge
Josette Caruana

This chapter is about conceptual frameworks in public sector accounting. While particularly taking the IPSASB’s conceptual framework as a reference, the chapter also offers brief views on selected national frameworks from a group of European countries – namely the UK, Finland, Austria, Germany and Portugal – as illustrative examples of how conceptual frameworks can approximate or diverge from that of the IPSASB. The explanations enable an understanding of the role of a conceptual framework underlying public sector accounting standards, as well as the main issues normally included in it.

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ISBN: 978-989-26-2463-1
eISBN: 978-989-26-2464-8
DOI: 10.14195/978-989-26-2464-8_7
Área: Public Sector; Accounting; PSA; Fina
Páginas: 209-250
Data: 2023

Palavras-Chaves
Financial information
users
qualitative characteristics
elements of financial statements
measurement criteria.

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Outros Capítulos (17)

Foreword
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-2464-8_0

Introduction
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-2464-8_0.1

Approaches to public sector accounting and reporting in Europe
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Specificities of Public Sector Accounting: Insights for governmental accounting from history and theory
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https://doi.org/10.14195/978-989-26-2464-8_2

Budgets a nd budgetary accounting
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-2464-8_3

Theoretical approaches to financial accounting purposes and principles
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-2464-8_4

Different Perspectives in Public Sector Accounting Harmonisation: IFRS, IPSAS and GFS
Giovanna Dabbicco
https://doi.org/10.14195/978-989-26-2464-8_5

IPSAS: History, spread and use
Caroline A. Pontoppidan
https://doi.org/10.14195/978-989-26-2464-8_6